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To address errors & inconsistencies in recent ITR form notifications, CBDT released
corrigenda for formats, schedules, instructions, and typographical corrections. The details
are as follows:
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Goods And Services Tax
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Pre-deposit Percentage in the GST Portal
The GSTN, vide advisory dated April 12, 2026, has introduced an important
enhancement in the appeal filing process under Form APL-01. Previously, the
pre-deposit amount was auto-populated at 10% in accordance with Section 107(6) of
the CGST Act, 2017 and remained non-editable, leading to practical difficulties in
cases where the pre-deposit had already been discharged through alternate modes or
where the demand was inaccurately reflected. With effect from April 6, 2026, the GST
portal now permits taxpayers to edit the pre-deposit amount/percentage at the time
of filing the appeal. This change enables taxpayers to determine and pay the
appropriate pre-deposit based on the specific facts of their case. However, the
correctness of such pre-deposit and the mode of payment will continue to be subject
to verification by the Appellate Authority during the course of adjudication.
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CBIC Prescribes Simplified Procedure for Handling SEZ Export Cargo Amid
Maritime Disruptions
The CBIC, vide Circular No. 19/2026-Customs dated April 10, 2026, has prescribed a
simplified and uniform procedure for handling export cargo originating from SEZs
that has been impacted due to disruptions in maritime routes following the closure
of the Strait of Hormuz. In cases where such cargo is lying at gateway ports,
exporters may request cancellation of the LEO/Shipping Bill at the originating SEZ,
upon which Customs authorities at the gateway port may permit movement of the cargo
for return or re-routing, without requiring re-entry into the SEZ. The circular
further emphasizes expedited processing through electronic communication, proper
accounting by custodians, and allows de-stuffing and storage in Customs Bonded
Warehouses, as well as re-routing subject to compliance with applicable legal
provisions. Additionally, cargo that had already been loaded and returned to Indian
ports shall be handled in accordance with earlier circulars. These facilitative
measures, along with the relaxation timeline, shall remain in force up to April 30,
2026, to ease trade operations and reduce port congestion.
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